Boone County Circuit Court gets "fair" rating on audit
JEFFERSON CITY - The state auditor's office released a report regarding the 2014 audit period for Boone County Judicial Circuit Court. The court received a fair rating.
A fair rating indicates the court need improvement in several areas, according to the auditor's office. The report highlights more than one area that needs immediate attention. In addition, many previous recommendations from the auditor's office have not been taken.
The report says:
- The Circuit Clerk has not adequately segregated accounting duties or limited user access rights in the Judicial Information System (JIS) and adequate supervisory reviews of accounting records are not performed.
- The Circuit Clerk has not performed periodic reviews of user access to data and other information in the JIS to ensure access rights are commensurate with job responsibilities and remain appropriate.
- The Circuit Clerk does not have adequate receipting procedures in place.
- Personnel independent of the receipting process do not review and approve non-monetary, adjusted and voided transactions in the JIS.
- The Circuit Clerk does not reconcile the general bank account timely.
- The Circuit Clerk has not adequately reviewed cases with liabilities to ensure bond, garnishments or other monies are disbursed timely.
- The Circuit Clerk and the court do not periodically review accrued case costs owed to the court.
- The Circuit Clerk has not established proper controls or procedures for manual receipt slips and books.
- The Circuit Clerk does not properly safeguard or limit access to records and monies.
- The court has not adequately segregated accounting duties or performed adequate supervisory or independent reviews of the Court Administrator's financial activities.
- The Court Administrator does not have adequate receipting procedures nor are there proper procedures to ensure reimbursement claims for monies due from Callaway County and juvenile justice grant monies are submitted timely.
- The Circuit Court Drug Fund and the Family Services and Justice Fund have accumulated a significant cash reserve without any specific plans for its use.
- The Court Administrator has not adequately segregated accounting duties or performed supervisory or independent reviews of the Juvenile Justice Center's (JJC) financial activities.
- JJC personnel do not always issue prenumbered receipt slips, maintain a mail log or transmit receipts timely.
- The JJC has not ensured receipts are properly safeguarded from inappropriate access.